10. (5 points) Dan and Nancy are a married couple, both gainfully employed, and have two children who are 3 and 4 years of age. Dan's salary is $35,000 and Nancy's salary is $45,000. During the current year, they spent $9,500 for child care expenses that are required so that both of them can work outside the home. a. Calculate their credit for child and dependent care expenses. (Credit rate is 20%). b. Same facts as above, except that Dan does not work. He was a full-time student for 10 months to complete his bachelor's degree. Calculate the amount of the credit. (Credit rate is 25%)